GST registration for Jersey businesses
You can register for GST, as long as your business already has a Jersey
Tax Identification Number (TIN).
Register for GST
If you don't have a Jersey TIN and your business is based in Jersey you'll need to register it with the JFSC or apply for a business licence.
Start up a business: step by step guide
GST registration for overseas retailers
From 1 July 2023 If you're an overseas retailer or an online marketplace, who sells goods to non-business consumers in Jersey and despatches those goods from overseas, you must be registered for GST if your turnover from these sales:
- exceeds £300,000 per annum
- is likely to exceed £300,000 per annum
Overseas retailers include sellers who supply goods in response to orders taken on their website, a third party website or through catalogue or similar sales.
This only applies to goods and not digital services.
Overseas retailers may also opt to register for GST even if you don't reach the threshold.
Overseas retailers and GST guidance notes
Register for GST
Freight handling registration
If you're importing goods into Jersey, once you're registered for GST and have your GST number, you will need to register an account on CAESAR, the Jersey Customs freight handling system.
You will need to complete the business information including the GST registration number and the business address.
After you've completed the account registration step you will then need to apply for approved status.
If you're an overseas retailer you'll need to select that the account is for a business based outside Jersey and registered for GST purposes. You can then also optionally provide your Import One-Stop Shop (IOSS) number.
GST returns are submitted quarterly using an online form.
Completing your GST return
You can make payment by BACS quoting your GST number.